46 U.S.C. § 11108 — Taxes

Page 196 TITLE 46—SHIPPING § 11106 vided employment on another vessel, or passage to the port of original shipment. § 11106. Wages on justifiable complaint of seamen (a) Before a seaman on a vessel of the United States is discharged in a foreign country by a consular officer on the seaman’s complaint that the agreement required by this part has been breached because the vessel is badly provisioned or unseaworthy, or against the officers for cruel treatment, the officer shall inquire about the complaint. If satisfied of the justice of the com- plaint, the consular officer shall require the master to pay the wages due the seaman plus one month’s additional wages and shall dis- charge the seaman. The master shall provide the seaman with employment on another vessel or provide the seaman with passage on another ves- sel to the port of original engagement, to the most convenient port of the United States, or to some port agreeable to the seaman. (b) When a vessel does not have sufficient pro- visions for the intended voyage, and the seaman has been forced to accept a reduced ration or provisions that are bad in quality or unfit for use, the seaman is entitled to recover from the master or owner an allowance, as additional wages, that the court hearing the case considers reasonable. (c) Subsection (b) of this section does not apply when the reduction in rations was for a period during which the seaman willfully and without sufficient cause failed to perform duties or was lawfully under confinement on board or on shore for misconduct, unless that reduction can be shown to have been unreasonable. (d) Subsection (b) of this section does not apply to a fishing or whaling vessel or a yacht. (Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 579.) HISTORICAL AND REVISION NOTES Revised section Source section (U.S. Code) 11106(a) ........................................ 46:685 11106(b)–(d) .................................. 46:665 Section 11106 provides compensation to seamen on United States vessels when a shipping agreement is breached. It does not apply to fishing vessels, whaling vessels or yachts. § 11107. Unlawful engagements void An engagement of a seaman contrary to a law of the United States is void. A seaman so en- gaged may leave the service of the vessel at any time and is entitled to recover the highest rate of wages at the port from which the seaman was engaged or the amount agreed to be given the seaman at the time of engagement, whichever is higher. (Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 580.) HISTORICAL AND REVISION NOTES Revised section Source section (U.S. Code) 11107 ............................................ 46:578 Section 11107 entitles seamen engaged contrary to any United States law to leave the service of the vessel without loss of wages. § 11108. Taxes (a) WITHHOLDING.—Wages due or accruing to a master or seaman on a vessel in the foreign, coastwise, intercoastal, interstate, or non- contiguous trade or an individual employed on a fishing vessel or any fish processing vessel may not be withheld under the tax laws of a State or a political subdivision of a State. However, this section does not prohibit withholding wages of a seaman on a vessel in the coastwise trade be- tween ports in the same State if the withholding is under a voluntary agreement between the sea- man and the employer of the seaman. (b) LIABILITY.— (1) LIMITATION ON JURISDICTION TO TAX.—An individual to whom this subsection applies is not subject to the income tax laws of a State or political subdivision of a State, other than the State and political subdivision in which the individual resides, with respect to com- pensation for the performance of duties de- scribed in paragraph (2). (2) APPLICATION.—This subsection applies to an individual— (A) engaged on a vessel to perform as- signed duties in more than one State as a pilot licensed under section 7101 of this title or licensed or authorized under the laws of a State; or (B) who performs regularly assigned duties while engaged as a master, officer, or crew- man on a vessel operating on navigable wa- ters in 2 or more States. (Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 580; Pub. L. 98–364, title IV, § 402(14), July 17, 1984, 98 Stat. 450; Pub. L. 106–489, § 1, Nov. 9, 2000, 114 Stat. 2207; Pub. L. 111–281, title IX, § 906, Oct. 15, 2010, 124 Stat. 3012.) HISTORICAL AND REVISION NOTES Revised section Source section (U.S. Code) 11108 ............................................ 46:601 Section 11108 prohibits the mandatory withholding of state or local taxes from crewmembers on certain spec- ified vessels. It permits, however, voluntary with- holding agreements. Editorial Notes AMENDMENTS 2010—Subsec. (b)(2)(B). Pub. L. 111–281 amended sub- par. (B) generally. Prior to amendment, subpar. (B) read as follows: ‘‘who performs regularly-assigned du- ties while engaged as a master, officer, or crewman on a vessel operating on the navigable waters of more than one State.’’ 2000—Pub. L. 106–489 designated existing provisions as subsec. (a), inserted heading, and added subsec. (b). 1984—Pub. L. 98–364 substituted ‘‘an individual em- ployed on a fishing vessel or any fish processing vessel’’ for ‘‘a fisherman employed on a fishing vessel’’. § 11109. Attachment of wages (a) Wages due or accruing to a master or sea- man are not subject to attachment or arrest- ment from any court, except for an order of a court about the payment by a master or seaman of any part of the master’s or seaman’s wages for the support and maintenance of the spouse or minor children of the master or seaman, or